农村大包干生产责任制是农业集体经济内部生产关系的调整,承包户是集体经济的一个经营层次,不是独立于社队之外的经济实体。因此,农业社队的会计核算,不仅要核算队内直接经办的收入、支出和分配,而且还要核算农户的收入、支出和分配。承包户的经营成果,除上交国家、集体一部分外,其余一部分是生产投资的补偿、部分是劳动报酬。因此,社队会计必须对承包户的经济责任、经营活动和成果进行全面的考核、记录、反映和监督,组成一个完整的会计核算体系,进一步提高经 The responsibility system of rural big bales dry production is the adjustment of the internal production relations in the agricultural collective economy. The contractor is a management level of the collective economy and is not independent of the economic entities outside the communes and brigades. Therefore, the accounting of agricultural communes and brigades should not only account for the income, expenditures and distribution directly handled by the squad, but also account for the income, expenditures and distribution of the peasants. The operating results of contractors, except those submitted to the state and part of the collective, are the compensation for production investment and part of the remuneration for labor. Therefore, the social team accounting must conduct a comprehensive assessment, recording, reflection and supervision of the economic responsibilities, business activities and achievements of the contractor to form a complete accounting system and further improve the economic